US state
Closing a business in Massachusetts with employees
An employee discharged from employment shall be paid in full on the day of discharge. An employer closing a facility must promptly report that closing to the commissioner so reemployment assistance benefits can be determined. Chapter 151A does not require a set number of days of advance notice to employees before the closing. A limited liability company files a Certificate of Cancellation for $100.
| Fact | Detail |
|---|---|
| Final pay on termination | An employee discharged from employment shall be paid in full on the day of discharge. Massachusetts General Court |
| Final pay on resignation | An employee leaving employment shall be paid in full on the following regular payday, or on the following Saturday if there is no regular payday. Massachusetts General Court |
| Accrued vacation | Holiday or vacation payments due under an oral or written agreement are wages. Massachusetts General Court |
| State WARN | An employer closing a facility must promptly report that closing to the commissioner so reemployment assistance benefits can be determined. Chapter 151A does not require a set number of days of advance notice to employees before the closing. Massachusetts General Court |
| Dissolution form | Certificate of Cancellation Massachusetts Secretary of the Commonwealth |
| Filing fee | $100 Massachusetts Secretary of the Commonwealth |
| Franchise or annual report | A limited liability company annual report is $500. A domestic profit corporation annual report is $125, or $100 if filed electronically, and $150 if it is not filed on time. Massachusetts Secretary of the Commonwealth |
How to wind down a company in Massachusetts: filing, fee and approvals
Massachusetts Secretary of the Commonwealth lists Certificate of Cancellation at $100 in Corporations Division filing fees. File a certificate of cancellation with the Corporations Division. Before that filing, the company must file all annual reports and pay all fees required by law.
Massachusetts Secretary of the Commonwealth lists Articles of Voluntary Dissolution at $100 in Corporations Division filing fees. Submit articles of dissolution to the Corporations Division. Before that filing, the corporation must file all annual reports owed for the last ten fiscal years.
Dissolution filing in Massachusetts
| Item | What the filing office states |
|---|---|
| LLC form | Certificate of Cancellation |
| LLC fee | $100 |
| LLC how to file | File a certificate of cancellation with the Corporations Division. Before that filing, the company must file all annual reports and pay all fees required by law. |
| Corporation form | Articles of Voluntary Dissolution |
| Corporation fee | $100 |
| Corporation how to file | Submit articles of dissolution to the Corporations Division. Before that filing, the corporation must file all annual reports owed for the last ten fiscal years. |
File a certificate of cancellation with the Corporations Division. Before that filing, the company must file all annual reports and pay all fees required by law. Submit articles of dissolution to the Corporations Division. Before that filing, the corporation must file all annual reports owed for the last ten fiscal years.
Tax clearance in Massachusetts
A limited liability company annual report is $500. A domestic profit corporation annual report is $125, or $100 if filed electronically, and $150 if it is not filed on time.
Massachusetts Secretary of the Commonwealth states that rule in Corporations Division filing fees.
Massachusetts Secretary of the Commonwealth puts $500 and $125 and $100 and $150 on Corporations Division filing fees.
Certificate of Cancellation is $100.
Articles of Voluntary Dissolution is $100.
The filing office site is www.sec.state.ma.us.
Employees in Massachusetts: final pay and layoff notice
An employee discharged from employment shall be paid in full on the day of discharge.
An employee leaving employment shall be paid in full on the following regular payday, or on the following Saturday if there is no regular payday.
Holiday or vacation payments due under an oral or written agreement are wages.
An employer closing a facility must promptly report that closing to the commissioner so reemployment assistance benefits can be determined. Chapter 151A does not require a set number of days of advance notice to employees before the closing.
Massachusetts General Court states that rule in M.G.L. c. 149, section 148.
Massachusetts General Court states that rule in M.G.L. c. 151A, section 71B.
The labor department site is www.mass.gov.
Federal WARN, when it applies, uses 60 days' notice and an employer-size threshold of 100. The rest of the test is on the U.S. Government Publishing Office page.
Federal periods for keeping tax records are in how to wind down a company.
Compare final paycheck and WARN rules by state when you have staff in more than one state.
Read closing a business in New York with employees. Read final pay in California. Read Illinois dissolution fee.
Read how to tell employees the company is closing before the meeting.
Run a WARN check for a Massachusetts employer against your headcount.
Build a closing checklist for Massachusetts from the same rules.
See when canceled tools delete company records before you turn a tool off.
Read what each tool deletes when you stop paying for the vendor clocks.
After dissolution in Massachusetts
A limited liability company annual report is $500. A domestic profit corporation annual report is $125, or $100 if filed electronically, and $150 if it is not filed on time.
Massachusetts Secretary of the Commonwealth states that rule in Corporations Division filing fees.
Massachusetts Secretary of the Commonwealth puts $500 and $125 and $100 and $150 on Corporations Division filing fees.
The Certificate of Cancellation fee is $100.
The Articles of Voluntary Dissolution fee is $100.
The filing office site is www.sec.state.ma.us.
How Massachusetts compares with New York, California and Illinois
A dash (—) is an empty cell. It is not a finding that no rule exists.
| State | Final pay on termination | State WARN notice | Dissolution fee |
|---|---|---|---|
| Massachusetts | An employee discharged from employment shall be paid in full on the day of discharge. | No state notice statute confirmed | LLC $100 |
| New York | If employment is terminated, the employer shall pay the wages not later than the regular pay day for the pay period during which the termination occurred. If the employee requests it, those wages shall be paid by mail. | 90 days, 50 or more employees, excluding part-time employees, or 50 or more employees who work at least 2,000 hours per week in the aggregate | LLC $60 |
| California | If an employer discharges an employee, the wages earned and unpaid at the time of discharge are due and payable immediately. | 60 days, 75 or more persons employed at the establishment now or within the preceding 12 months | LLC $0 |
| Illinois | Final compensation of a separated employee is paid in full at the time of separation, if possible, but no later than the next regularly scheduled payday. | 60 days, 75 or more employees, excluding part-time employees, or 75 or more employees who in the aggregate work at least 4,000 hours per week, exclusive of overtime | LLC $5 |
Massachusetts: An employer closing a facility must promptly report. New York: An employer may not order a mass layoff,.
Massachusetts: An employer closing a facility must promptly report. California: An employer may not order a mass layoff,.
Massachusetts: An employer closing a facility must promptly report. Illinois: An employer may not order a mass layoff,.
Certificate of Cancellation is $100 in Massachusetts. Articles of Dissolution is $60 in New York.
General information only. This is not legal, tax or financial advice.
Related
- Wind-down rules by US state
Final paycheck deadlines, state WARN notice, and dissolution fees for 51 US jurisdictions.
- Winding down
Order of operations to wind down a company, from approval through taxes and dissolution.
- Michigan
Final pay, state WARN, and the dissolution fee for Michigan.
- Minnesota
Final pay, state WARN, and the dissolution fee for Minnesota.
- Mississippi
Final pay, state WARN, and the dissolution fee for Mississippi.
- New York
Final pay, state WARN, and the dissolution fee for New York.
- California
Final pay, state WARN, and the dissolution fee for California.
- Illinois
Final pay, state WARN, and the dissolution fee for Illinois.
Questions about closing a business in Massachusetts
How fast must a final paycheck be paid in Massachusetts after a layoff?
An employee discharged from employment shall be paid in full on the day of discharge. A LLC files Certificate of Cancellation for $100. Massachusetts is read beside New York, not as a copy of that neighbour. The labor department host is www.mass.gov.
Does Massachusetts have its own WARN Act?
An employer closing a facility must promptly report that closing to the commissioner so reemployment assistance benefits can be determined. Chapter 151A does not require a set number of days of advance notice to employees before the closing. Massachusetts General Court states that rule in M.G.L. c. 151A, section 71B. A LLC files Certificate of Cancellation for $100. Massachusetts is read beside New York, not as a copy of that neighbour. The labor department host is www.mass.gov.
What is the Massachusetts fee for a certificate of cancellation of an LLC?
Massachusetts Secretary of the Commonwealth lists Certificate of Cancellation for a Massachusetts LLC. The filing fee is $100. Corporations Division filing fees is the schedule that states $100. File a certificate of cancellation with the Corporations Division. Before that filing, the company must file all annual reports and pay all fees required by law. A LLC files Certificate of Cancellation for $100. Massachusetts is read beside New York, not as a copy of that neighbour. The labor department host is www.mass.gov.
What annual report or franchise tax still applies when a Massachusetts company dissolves?
A limited liability company annual report is $500. A domestic profit corporation annual report is $125, or $100 if filed electronically, and $150 if it is not filed on time. Read that note beside the dissolution fee, not instead of it. Ask your lawyer which report is still due for the entity you are closing in Massachusetts. Do not treat the note as legal advice for your payroll.
Sources
- Massachusetts General Court. M.G.L. c. 149, section 148. Checked 2026-11-04
- Massachusetts General Court. M.G.L. c. 151A, section 71B. Checked 2026-11-04
- Massachusetts Secretary of the Commonwealth. 950 CMR 112.19, Certificate of Cancellation. Checked 2026-11-04
- Massachusetts Secretary of the Commonwealth. Corporations Division filing fees. Checked 2026-11-04
- Massachusetts Secretary of the Commonwealth. Articles of Voluntary Dissolution. Checked 2026-11-04